1. WG Environmental Accounts / Environmental Expenditure Statistics Environmentally related taxes Luxembourg, 28-30 March 2011

2. Environmental Accounts March, 2011 Environmentally related taxes Content: Environmental tax revenue: –Description –Results, 1995-2009 –Implicit tax rate on energy Environmentally related taxes by economic activities: –Results from 2010 data collection –2011 data collection –Lessons learned and recommendations

3. Environmental Accounts March, 2011 Environmentally related taxes Environmental Tax Revenue Environmental Tax Revenue  3 groups of Env Tax Revenue: Energy Transport Pollution/Resources  Presented also and as % of GDP and % of Total revenues from Taxes and Social Contributions (TSC)  Figures are provided by DG TAXUD (published in Taxation Trends Report) – details will be given by Mayya Hristova from DG TAXUD  The data are presented within a unified statistical framework (the ESA95 harmonized system of national and regional accounts)

4. Environmental Accounts March, 2011 Environmentally related taxes Environmental taxes in EU 27 as % of GDP and as a share of Taxes and Social Contributions (TSC), 1995-2009

5. Environmental Accounts March, 2011 Environmentally related taxes Evolution of Total Environmental taxes in EU 27, Millions of euro,1995-2009

6. Environmental Accounts March, 2011 Environmentally related taxes Implicit Tax Rate (ITR) on Energy  Structural Indicator (SI) and Sustainable Development Indicator (SDI)  Ratio between Tax Revenues and Final Energy Consumption - measured in EUR per Ton Oil Equivalent (TOE).  Figures are provided by DG TAXUD (published in Taxation Trends Report)

7. Environmental Accounts March, 2011 Environmentally related taxes Implicit tax rates, latest data available for EU-27

8. Environmental Accounts March, 2011 Environmentally related taxes Environmental taxes by economic activities (ENV TAXES)

9. Environmental Accounts March, 2011 Environmentally related taxes Results from 2010 data collection Data collection was launched on 31 October 2010 Tables were sent to EU 27, EFTA and candidate countries Deadline: 31 December 2010 Data reports from 20 countries : 17 Member States + 2 EFTA countries (Norway, Liechtenstein) + 1 candidate country (Croatia) but for totals only. For 4 countries- old data. Only one country reported data in NACE Rev 2 through the questionnaire. Portugal also reported data in NACE Rev 2 but indirectly as a result of a pilot project

10. Environmental Accounts March, 2011 Environmentally related taxes Results from 2010 data collection Validation: finalised Data coverage by country: Annex 1 of the document ENV/EXP/WG 16 (2011) Publication of data: soon after the WG Comparison with other available data sources (National Accounts, OECD): on going Methodology for estimation of EU aggregates for Env Taxes in a breakdown by economic activities is being put up in place for the first time Dissemination of EU aggregates: end of 2011 Coverage: NACE 2 digit level but depends on the data coverage of the reporting countries SIF planned

11. Environmental Accounts Number of countries reported data in Questionnaire 2010, Total Env Taxes by economic activities, 1995-2008

12. Environmental Accounts March, 2011 Environmentally related taxes Energy taxes by economic activities in the EU countries, 2008

13. Environmental Accounts TRANSPORT TAXES BY ECONOMIC ACTIVITIES IN THE EU COUNTRIES, 2008 March, 2011 Environmentally related taxes

14. Environmental Accounts 2011 DATA COLLECTION - proposals  Preparation work will start very soon at Eurostat  Standard Tables are going to be sent in October 2011 - cover the period 1995-2009  Latest date for sending the data will be end of December, 2011  Eurostat proposes that 2011 data collection will be based on 2 questionnaires: 1 questionnaire for NACE Rev.1.1; pre-filled with available data 1 questionnaire for NACE Rev.2; pre-filled with previous data only if available (so far 2 countries)  Eurostat proposes to pre-fill the questionnaires with already validated data for totals provided by DG TAXUD. March, 2011 Environmentally related taxes

15. Environmental Accounts LESSONS LEARNED  The automatic checks increased the reliability of the validation procedure because of the checking tools incorporated in the Questionnaire 2010.  Metadata/information sheets are very important! Most countries answered to the questions.  Countries should signal with flags all breaks in series and new taxes if available in order to have a better overall quality of data;  Countries should systematically use the proper symbols for not available, not applicable and zero values; March, 2011 Environmentally related taxes

16. Environmental Accounts ☻RECOMMENDATIONS  New cells included in the questionnaire (e.g. CO2, Total taxes issued from DG TAXUD) – to be taken into account  Fees and charges – if so far included in the framework of Env Taxes, please report them also.  Environmental taxes are one of the three modules included in the current version of the legal base. The legal base is expected to help ensuring the regular production of timely statistical environmental accounting data; We would be grateful if you continue your efforts to improve the data coverage and use the grants programme if necessary, especially before the legal base enters into force. March, 2011 Environmentally related taxes

17. Environmental Accounts ☼ USEFUL SOURCES FOR ENVIRONMENTAL TAXES March, 2011 Environmentally related taxes ☻EUROSTAT Database http://epp.eurostat.ec.europa.eu/portal/page/portal/statistics/search_database http://epp.eurostat.ec.europa.eu/portal/page/portal/statistics/search_database ☻Statistics Explained http://epp.eurostat.ec.europa.eu/statistics_explained/index.php/Environmental _taxes ☻Flagship publication: Environmental statistics and accounts in Europe: http://epp.eurostat.ec.europa.eu/portal/page/portal/product_details/publication ?p_product_code=KS-32-10-283 ☻A Statistics in Focus (SIF) on "Distribution of environmental taxes in Europe by tax payers in 2007" was published in 2010 http://epp.eurostat.ec.europa.eu/portal/page/portal/product_details/publication ?p_product_code=KS-SF-10-067 ☻The 2010 version of the "Taxation trends report“: http://ec.europa.eu/taxation_customs/taxation/gen_info/economic_analysis/tax _structures/index_en.htm http://ec.europa.eu/taxation_customs/taxation/gen_info/economic_analysis/tax _structures/index_en.htm

18. Environmental Accounts THANK YOU FOR YOUR ATTENTION! ☺ STELA.STAMATOVA@EC.EUROPA.EU March, 2011 Environmentally related taxes